Beauty GarageBEAUTY GARAGE Inc.3180東証プライム卸売業FY ending Apr 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +13.3% from the prior year, operating profit -4.8%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 3.0% | 2.22× | 6.7% | 2.00× | 13.5% |
| 2023 | 3.3% | 2.34× | 7.7% | 2.00× | 15.3% |
| 2024 | 3.6% | 2.32× | 8.4% | 1.98× | 16.7% |
| 2025 | 3.0% | 2.26× | 6.8% | 2.05× | 14.0% |
| 2026 | 2.4% | 2.20× | 5.3% | 2.17× | 11.4% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
|---|---|---|---|---|---|
| Revenue | 23,401 | 26,430 | 29,841 | 33,721 | 38,197 |
| Cost of revenue | 17,307 | 19,708 | 22,340 | 25,266 | 28,947 |
| Gross profit | 6,094 | 6,722 | 7,500 | 8,456 | 9,250 |
| SG&A | 4,892 | 5,364 | 5,800 | 6,861 | 7,732 |
| Operating income | 1,202 | 1,357 | 1,700 | 1,594 | 1,518 |
| Pretax income | 1,174 | 1,304 | 1,678 | 1,584 | 1,482 |
| Income tax | 443 | 454 | 569 | 518 | 496 |
| Net income attributable to owners | 710 | 865 | 1,085 | 1,019 | 913 |
| Operating margin | 5.1% | 5.1% | 5.7% | 4.7% | 4.0% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.67B | ¥3.36B | ¥3.51B | ¥4.44B | ¥3.53B |
| Total assets | ¥10.5B | ¥12.1B | ¥13.6B | ¥16.3B | ¥18.5B |
| Net assets | ¥5.47B | ¥6.24B | ¥7.14B | ¥7.87B | ¥8.68B |
| Share capital | ¥768.4M | ¥768.4M | ¥768.4M | ¥768.4M | ¥768.4M |
| Trade receivables | ¥2.13B | — | — | — | — |
| Property, plant and equipment | ¥495.8M | ¥377.5M | ¥325.8M | ¥480M | ¥1.99B |
| Intangible assets excluding goodwill | ¥756M | ¥610.2M | ¥542.5M | ¥433.1M | ¥363M |
| Goodwill | ¥361.2M | ¥277.7M | ¥207.8M | ¥138M | ¥106.6M |
| Investment securities | ¥81.4M | ¥85.1M | ¥196.9M | ¥337.2M | ¥473.4M |
| Current assets | ¥8.22B | ¥9.74B | ¥10.9B | ¥13.1B | ¥13.5B |
| Current liabilities | ¥3.93B | ¥4.46B | ¥4.86B | ¥6.41B | ¥6.94B |
| Trade payables | ¥1.64B | ¥1.75B | ¥2.02B | ¥2.59B | ¥2.92B |
| Short-term borrowings | ¥15M | ¥15M | ¥5M | ¥25M | ¥253K |
| Long-term borrowings | ¥810.9M | ¥769.3M | ¥1.09B | ¥1.44B | ¥2.24B |
| Total liabilities | ¥5.08B | ¥5.82B | ¥6.48B | ¥8.39B | ¥9.83B |
| Non-controlling interests | ¥198.5M | ¥207.9M | ¥189.4M | ¥237.3M | ¥310.9M |
| Equity attributable to owners of parent | ¥5.27B | ¥6.03B | ¥6.95B | ¥7.65B | ¥8.38B |
| Retained earnings | ¥3.82B | ¥4.59B | ¥5.47B | ¥6.31B | ¥7.02B |
| Treasury stock | -¥104.3M | -¥95.2M | -¥80.6M | -¥243.9M | -¥233.1M |
EDINET (FSA Japan)
有価証券報告書－第24期(2025/05/01－2026/04/30)
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有価証券報告書－第23期(2024/05/01－2025/04/30)
EDINET (FSA Japan)
有価証券報告書－第22期(2023/05/01－2024/04/30)
EDINET (FSA Japan)
有価証券報告書－第21期(2022/05/01－2023/04/30)
EDINET (FSA Japan)
有価証券報告書－第20期(令和3年5月1日－令和4年4月30日)
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有価証券報告書－第19期(令和2年5月1日－令和3年4月30日)
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